ADRIAN, GROSANU; RAMONA, RACHISAN PAULA; ROMULUS, … - In: Annals of Faculty of Economics 1 (2011) 2, pp. 523-528
accounting techniques have on the true and fair value. Basically, we desire to answer the question: to what extent is being … affected the true and fair value reflected within the financial statements of a certain entity by appealing to creative … users, including the researchers, for one can quantify the positive or negative impact they have on the true and fair value …